Benefits in Kind

The University is required to annually return to Her Majesty's Revenue and Customs (UK) details of any Benefits in Kind provided to employees. The value of such benefits duly provided, should be properly authorised and reported to the Salaries and Superannuation Manager at the end of each tax year.

Such benefits may include the private use of an office, University car, telephones, equipment or secretarial assistance.

The University does not have to advise HMRC of employees who have personal use of mobile phones or University computer if its value is less than £2000.

Please be advised that HMRC can levy a penalty for non-disclosure of Benefits In Kind, or incorrect information and may be as substantial as £3000 per person.

Should any employee require any further information on Benefits in Kind, it is available in the Administrative Handbook under Section C - Financial or alternatively, please contact Mrs Sian Williams, Head of Salaries on: